The tax authorities continue to operate under a three-tiered model.

Accordingly, the Tax Department is organized from the central to the local level according to a three-tier model. Specifically, the Central Tax Department has 12 Divisions; 20 regional tax offices at the local level; and 350 district-level tax teams.

According to Decision 381, the Tax Department is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in the state management of taxation, organizing the implementation of state budget revenue management including taxes, fees, charges and other revenues belonging to the state budget as prescribed by tax laws and relevant laws. The Tax Department has legal personality, a seal bearing the national emblem, is authorized to open an account at the State Treasury, and has its headquarters in Hanoi.

Regarding its duties and powers, the Tax Department is responsible for submitting to the Minister of Finance for submission to competent authorities for promulgation, or promulgating within its authority, the following documents: the tax system reform strategy; tax management projects; long-term, medium-term, and annual plans on tax management; and the work of drafting, amending, and supplementing legal documents on tax management...

In terms of organizational structure, the Tax Department is organized from the central to the local level according to a three-tier model. Within this, the Tax Department has 12 units at the central level, including: the Office; the International Tax Policy and Policy Department; the Legal Department; the Tax Operations Department; the Budgeting, Accounting, and Statistics Department; the Compliance Management and Taxpayer Support Department; the Technology, Digital Transformation, and Automation Department; the Inspection and Auditing Department; the Personnel and Organization Department; the Finance and Administration Department; the Large Enterprise Tax Office; and the E-commerce Tax Office.

Locally, the Tax Department is organized into 20 regions. Each regional Tax Department has legal personality, its own seal, is assigned a tax collection agency code, and can open an account at the State Treasury in accordance with the law.

Regional Tax Office 1 has no more than 19 rooms, Regional Tax Office II has no more than 16 rooms. The remaining regional tax offices have an average of no more than 13 rooms.

District, county, town, and city tax teams (within provinces and centrally-administered cities), and inter-district tax teams (collectively referred to as district-level tax teams) are under the jurisdiction of the regional tax office.

District-level tax teams have legal personality, their own seals, are assigned a tax management agency code, and can open accounts at the State Treasury in accordance with the law. The number of district-level tax teams shall not exceed 350 units.

The Minister of Finance assigns the Director of the Tax Department the responsibility to: Submit to the Minister of Finance regulations on the functions, duties, powers, and organizational structure of the Large Enterprise Tax Sub-department, the E-commerce Tax Sub-department, and the Regional Tax Sub-department; and regulations on the functions, duties, powers, and organizational structure of the Boards and Offices under the Tax Department.

This decision shall take effect from March 1, 2025.